Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Motor Vehicle Fuel Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS.

Article 2. Claim for Refund

Section 8128

8128. Claim; limitation period. (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day of the month following the month for which the overpayment was made, or with respect to determinations made under Article 3, 4, or 5 of Chapter 5 of this part, after six months from the dates the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 7676.

(b) A refund may be approved by the board for any period for which a waiver is given under Section 7676 if a claim therefor is filed with the board before the expiration of the period agreed upon.

History.—Stats. 1959, p. 2471, in effect September 18, 1959, completely revised this section which formerly had only a three-year period. Stats. 1965, p. 4440, in effect September 17, 1965, rewrote this section to provide for refunds under certain circumstances. Stats. 1983, Ch. 1102, in effect September 27, 1983, operative November 1, 1983, substituted "25th day of the calendar month" for "first day of the second calendar month" before "following" in the first sentence of subdivision (a). Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "last" for "25th" after "after three years from the", added "calendar" after "day of the", substituted "under Article 3, 4, or 5" for "under Article 2, 2.5 or 3" after "or with respect to determinations made", substituted "that" for "such" after "filed with the board with" in the first sentence of subdivision (a); substituted "that" for "such" after "board after the expiration of" in the second sentence of subdivision (a).

Do you have feedback about the BOE website?

Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.

If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.

For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.

Were you able to easily find the information you were seeking?

What changes would you make to this page to improve the user's experience?